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2015 (3) TMI 558 - AT - Service TaxInformation Technology, Software Services - whether non-payment of service tax on the importation of service which was later returned as defective to the foreign service provider is correct and permissible under the provisions of Finance Act, 1994 and Rules framed thereunder - Held that:- Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective softwares and the claim of the assessee in this regard is acceptable - demand of tax is not sustainable. Accordingly, we set aside the impugned order to the extent of demand of tax along with interest and penalty - Decided in favour of assessee.
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